1997 (12) TMI 360

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..... , for the Respondents. [Order per : Gowri Shankar, Member (T)]. Applications are by common applicant for waiver of pre-deposit of duty of Rs. 22.40 lakhs and penalty of Rs. 13.50 lakhs. 2. Advocate for the applicant says that the major amount i.e. Rs.15 lakhs of credit is on capital goods such as dumper, earth removing, shifting and handling equipment and parts used to quarry lime ston .....

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..... requirement in Rule 57Q. A sum of Rs. 0.90 lakhs has been denied on the credit that the Bill of Entry for goods imported was in the name of the applicant s registered office at Mumbai and in the name of the factory. He contends this issue has again decided in applicant s own case. 4. A sum of Rs. 3.40 lakhs has been denied on the ground that refractories in question are not capital goods. Refra .....

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..... fractories specified to be capital goods in Rule 57Q at the relevant time. The contention regarding the Bill of Entry being in the name of the factory also is prima facie not tenable nor the claim that the building in which the civil structure is based is not excisable goods. Prima facie however, we do not find a strong case for the applicant with regard to the goods used in the quarry lime stone. .....

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